Foreign Exchange Translation Risk for Overseas Sales and Foreign Subsidiaries
First written in FY2019. 7 of 15 entries say "Restated". Latest entry: FY2027-H1.
Abc-Mart moved to the "Worse" side of this theme in 2022, 4 years after the typical company in this theme (2018).
The whole theme swung hardest in 2019: 6 of 9 companies on the "Worse" side.
0 other companies' latest entry also says "Reframed".
- FY2027-H1ReframedAnnual report
「As for overseas performance, the yen depreciated against all currencies compared with the same period of the previous year.」
The description changed from a ¥3.2 billion adverse revenue impact caused by yen appreciation against all currencies in the previous interim period to a statement that the yen depreciated against all currencies during the current interim period. - 2026-10-07RestatedEarnings forecast revision
「As for overseas performance, the yen depreciated against all currencies compared with the same period of the previous year.」
全通貨に対する円安進行が引き続き記載された。当中間期の海外売上高については増収要因として説明されている。 - FY2026-H1WorsenedAnnual report
「The yen strengthened against all currencies, but foreign-exchange effects resulted in a ¥3.2 billion decline in sales.」
The yen's appreciation against all currencies actually reduced overseas sales by ¥3.2 billion through its impact. - FY2025WorsenedAnnual report
「The yen weakened significantly against all currencies, but higher prices resulted in higher sales and lower profit.」
The yen weakened significantly in relation to the translation of overseas sales and overseas subsidiaries into yen. Overseas sales increased, while overseas segment profit declined due to higher prices. - FY2025-H1WorsenedAnnual report
「Overseas performance was strong, mainly in South Korea, where sales benefited from the expansion of Grand Stage store openings. The yen weakened significantly, and sales in South Korea increased 15.0% year on year to ¥36,704 million, while sales in Taiwan increased 5.0% to ¥6,162 million.」
The yen weakened significantly, and foreign-exchange movements affecting the translation of overseas sales into yen continued and intensified. Sales in South Korea and Taiwan increased in yen terms, while the foreign-exchange exposure of overseas sales was explicitly identified. - FY2025-Q1RestatedAnnual report
「All currencies were weaker against the yen than in the same period of the previous year.」
The yen remained weaker year on year against each currency, affecting the translation of overseas sales into yen. - FY2024-Q3RestatedAnnual report
「The yen continued to trend weaker than in the same period of the previous year.」
The yen's weaker trend affecting the translation of overseas sales into yen remained evident. - FY2024-Q2RestatedAnnual report
「The yen continued to trend weaker. In yen terms, sales in South Korea increased 17.5% year on year to ¥31,911 million, while sales in Taiwan increased 34.5% to ¥5,868 million.」
The yen's weaker trend continued, with foreign-exchange movements affecting the translation of overseas sales into yen remaining evident. - FY2024-Q1RestatedAnnual report
「All currencies were weaker against the yen than in the same period of the previous year.」
The yen's appreciation-related impact on the translation of overseas sales continued year on year against all currencies, including those of South Korea, Taiwan and the US. - FY2023-Q3WorsenedAnnual report
「The US dollar and Taiwan dollar were both more than 10% weaker against the yen than in the same period of the previous year, while the South Korean won was approximately 5% weaker. This was a major factor driving overseas performance.」
The US dollar and Taiwan dollar were more than 10% weaker against the yen, while the South Korean won was approximately 5% weaker, up from the 3.6% reported for the won in the previous quarter, indicating greater foreign-exchange movements affecting the translation of overseas sales into yen. - FY2023-Q2WorsenedAnnual report
「The US dollar and Taiwan dollar were both more than 10% weaker against the yen than in the same period of the previous year, while the South Korean won was 3.6% weaker against the yen.」
The US dollar and Taiwan dollar were more than 10% weaker against the yen, while the South Korean won was 3.6% weaker, indicating continued and greater foreign-exchange movements affecting the translation of overseas sales into yen. - FY2023-Q1WorsenedAnnual report
「The US dollar and Taiwan dollar were both more than 10% weaker against the yen than in the same period of the previous year, while the South Korean won was 2.2% weaker against the yen. In local-currency terms, sales declined slightly in both South Korea and Taiwan, but in yen terms, sales in South Korea increased 1.6% year on year to ¥11,341 million, while sales in Taiwan increased 8.0% to ¥2,607 million.」
The US dollar and Taiwan dollar were more than 10% weaker against the yen year on year, while the South Korean won was 2.2% weaker, quantifying the foreign-exchange movements affecting the translation of overseas sales into yen. - FY2021RestatedAnnual report
「Because approximately 30% of our group's sales are generated overseas, significant fluctuations in exchange rates as of the fiscal year-end may affect the financial statements.」
Overseas sales account for approximately 30% of total sales, and the risk that fiscal year-end foreign-exchange movements will affect the financial statements remains in place. - FY2020RestatedAnnual report
「Because approximately 30% of our group's sales are generated overseas, significant fluctuations in exchange rates as of the fiscal year-end may affect financial indicators.」
Overseas sales account for approximately 30% of total sales, and the risk that fiscal year-end foreign-exchange movements will affect financial indicators remains in place. - FY2019First statedAnnual report
「Because approximately 30% of our group's sales are generated overseas, significant fluctuations in exchange rates as of the fiscal year-end may affect financial indicators.」
Because overseas sales account for approximately 30% of total sales, the risk that fiscal year-end foreign-exchange movements will affect financial indicators was first explicitly identified. This is a risk relating to the translation of overseas sales into yen, separate from the foreign-exchange risk associated with purchasing imported products.